https://www.taxtmi.com/caselaws?id=26060 Where an assessment order has already been carried in appeal before the Appellate Assistant Commissioner, the Commissioner cannot use revisional power under section 263 of the Income-tax Act, 1961 to set aside the entire order. The High Court treated the appeal as covering the assessment order itself and, following the connected decision, held that section 263 cannot be invoked to nullify the whole assessment in that situation. The revisional jurisdiction was therefore unavailable on the facts, and the issue was answered in favour of the assessee. en-us Tue, 07 Oct 1986 00:00:00 +0530 Tue, 02 Feb 2010 15:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26060 Where an assessment order has already been carried in appeal before the Appellate Assistant Commissioner, the Commissioner cannot use revisional power under section 263 of the Income-tax Act, 1961 to set aside the entire order. The High Court treated the appeal as covering the assessment order itself and, following the connected decision, held that section 263 cannot be invoked to nullify the whole assessment in that situation. The revisional jurisdiction was therefore unavailable on the facts, and the issue was answered in favour of the assessee. Case-Laws Income Tax Tue, 07 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26060